A bearded man sits at a table, his left hand raised thoughtfully to his chin while his right hand holds a quill poised above an open book. Behind him to the left, an angel with rich, fair curls leans forward, placing a gentle hand on the man's right shoulder and appearing to speak softly into his ear. The brushwork is visible in the textured rendering of the man's beard and hair, with loose, expressive strokes that give a sense of volume and age.

The composition is intimate and half-length, focusing closely on the interaction between the two figures and the act of writing. Small details, such as the angel’s delicate curls and the folds of the robe, are painted with a warm palette dominated by browns, ochres, and muted golds. The background is dark and indistinct, with no architectural or landscape elements visible, creating a sense of depth behind the figures.

Light falls most strongly on the man's forehead, nose, and the open pages of the book, leaving the angel's face partially in shadow. The edges and corners of the painting are enveloped in deep shadow, especially along the top and right sides, which frame the figures centrally. The book on the table is thick, with several pages curling up at the edges, painted in layered, ochre and cream tones.

Loose, sketch-like lines are visible in the man's sleeve and the folds of his robe, contrasting with the more detailed treatment of his face and hands. Saint Matthew and the Angel was created by Rembrandt in 1661, during the period known as the Dutch Golden Age of painting. The subject is Matthew the Apostle, shown here as a writer guided by an angel, a theme rooted in Christian religious art. The Louvre’s record identifies this work as part of its Department of Paintings, under inventory INV 1738.